29 Unilateral relief for tax on income from employment or office
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

29  Unilateral relief for tax on income from employment or office

(1)     Subsection (3) applies if the arrangements are unilateral relief arrangements for a territory outside the United Kingdom.

(2)     In subsection (3) “overseas tax” means tax—

(a)     paid under the law of the territory,

(b)

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